This is where the raw material is delivered on pallets. It is taken, as it is needed, by forklift to the different production areas.

Which of the following would not be considered a cost of quality? A: Lost sales due to bad publicity generated by product failure. B: The cost of repairing merchandise that was dropped by a forklift in the factory. C: The amount of a bonus paid to the work team producing the fewest defective units. D: The cost of the external audit.